Desmet Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Desmet Consult
Largest movements
- Tangible fixed assets +€25,899
up €25,899 (+176%), from €14,714 to €40,612
- Reserves +€130,957
up €130,957 (+25.3%), from €518,411 to €649,367
of which Distributable reserves: +€130,957
- Debts after one year -€101,183
down €101,183 (-35.9%), from €282,124 to €180,941
- Financial income +€47,303
up €47,303 (+144%), from €32,913 to €80,216
- Gross operating margin -€21,344
down €21,344 (-15.3%), from €139,224 to €117,880
- Depreciation +€4,705
up €4,705 (+209%), from €2,255 to €6,959
- Financial charges +€4,246
up €4,246 (+28.2%), from €15,080 to €19,326
- Taxes -€2,529
down €2,529 (-6.0%), from €41,858 to €39,329
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €926,355 | €956,106 | +€29,751 | +3.2% |
| Fixed assets | 21/28 | €821,714 | €847,612 | +€25,899 | +3.2% |
| Tangible fixed assets | 22/27 | €14,714 | €40,612 | +€25,899 | +176% |
| Furniture and vehicles | 24 | €14,714 | €40,612 | +€25,899 | +176% |
| Financial fixed assets | 28 | €807,000 | €807,000 | = | 0.0% |
| Current assets | 29/58 | €104,641 | €108,494 | +€3,853 | +3.7% |
| Amounts receivable within one year | 40/41 | €62,260 | €61,587 | -€674 | -1.1% |
| Trade receivables | 40 | €22,990 | €23,187 | +€197 | +0.9% |
| Other amounts receivable | 41 | €39,270 | €38,400 | -€870 | -2.2% |
| Cash at bank and in hand | 54/58 | €41,741 | €44,700 | +€2,959 | +7.1% |
| Deferred charges and accrued income | 490/1 | €640 | €2,207 | +€1,568 | +245% |
| Total equity and liabilities | 10/49 | €926,355 | €956,106 | +€29,751 | +3.2% |
| Equity | 10/15 | €524,611 | €655,567 | +€130,957 | +25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €518,411 | €649,367 | +€130,957 | +25.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €518,411 | €649,367 | +€130,957 | +25.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €401,744 | €300,539 | -€101,205 | -25.2% |
| Amounts payable after more than one year | 17 | €282,124 | €180,941 | -€101,183 | -35.9% |
| Financial debts | 170/4 | €282,124 | €180,941 | -€101,183 | -35.9% |
| Amounts payable within one year | 42/48 | €119,338 | €119,292 | -€46 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €75,424 | €76,689 | +€1,265 | +1.7% |
| Trade debts | 44 | €5,499 | €4,999 | -€501 | -9.1% |
| Suppliers | 440/4 | €5,499 | €4,999 | -€501 | -9.1% |
| Taxes, remuneration and social security | 45 | €34,425 | €33,978 | -€446 | -1.3% |
| Taxes | 450/3 | €34,425 | €33,978 | -€446 | -1.3% |
| Other amounts payable | 47/48 | €3,990 | €3,627 | -€363 | -9.1% |
| Accrued charges and deferred income | 492/3 | €282 | €305 | +€23 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,255 | €6,959 | +€4,705 | +209% |
| Other operating charges | 640/8 | €825 | €1,525 | +€700 | +84.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €139,224 | €117,880 | -€21,344 | -15.3% |
| Operating profit (loss) | 9901 | €136,144 | €109,396 | -€26,748 | -19.6% |
| Financial income | 75/76B | €32,913 | €80,216 | +€47,303 | +144% |
| Recurring financial income | 75 | €32,913 | €80,216 | +€47,303 | +144% |
| Financial charges | 65/66B | €15,080 | €19,326 | +€4,246 | +28.2% |
| Recurring financial charges | 65 | €15,080 | €19,326 | +€4,246 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €153,977 | €170,286 | +€16,308 | +10.6% |
| Income taxes | 67/77 | €41,858 | €39,329 | -€2,529 | -6.0% |
| Profit (loss) for the period | 9904 | €112,119 | €130,957 | +€18,837 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €112,119 | €130,957 | +€18,837 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.